Oman Personal Income Tax 2028: A Historic GCC Policy Shift
The Sultanate of Oman is charting a new fiscal path in the Gulf Cooperation Council (GCC) region with the introduction of a Personal Income Tax (PIT), effective from January 1, 2028. As per Royal Decree No. 56/2025, issued by His Majesty Sultan Haitham bin Tariq and published in the Official Gazette No. 1602 on June 30, 2025, this move marks the first time a GCC country has introduced a tax on personal income.
Key Highlights of the New Personal Income Tax Law
Under the new PIT law, individuals earning over OMR 42,000 annually will be taxed at a flat rate of 5%. Income below this threshold will remain exempt. The PIT applies to both Omani nationals and expatriates, covering residents and non-residents alike, with differing rules based on residency status.
Source: https://www.ramco.com/blog/pay....roll/gcc-oman-person